The Government Portal has just published a draft of the Ministry of Finance on the Government's Decree detailing land use fees and land rents in the Resolution of the National Assembly stipulating a number of mechanisms and policies to remove difficulties and obstacles in organizing the implementation of the Land Law.
The draft amendment, Article 8a after Article 8 is as follows:
"Land use fees for households and individuals when converting land use purposes from agricultural land to residential land according to the provisions of Point c, Clause 2, Article 10 of Resolution No. .../2025/NQ/QH15.
Households and individuals who change the purpose of land use from garden land or pond in the same plot of land with houses that were previously recognized as agricultural land when recognizing land use rights (according to the provisions of the law on land before August 1, 2024) to residential land; from agricultural land in the same plot of land with residential land (according to the provisions of the 2024 Land Law) to residential land; from land originating from garden land or pond in the same plot of land with houses but the land user has separated it to transfer rights or because the measuring unit measured and separated it when drawing a cadastral map before July 1, 2014 to residential land, the land use fee is calculated as follows:
The land use fee collection rate is determined as follows:
For the area of land used for conversion within the local residential land allocation limit, land use fees are calculated at 30% of the difference between land use fees calculated according to residential land prices and land use fees calculated according to agricultural land prices at the time of the decision to permit the conversion of land use purposes by a competent state agency.
For the area of land converted beyond the local land allocation limit (if any), the land use fee is calculated as follows:
For land areas exceeding the limit but not exceeding the local land allocation limit by 01 time, the land use fee for this area shall be calculated at 50% of the difference between land use fee calculated at the land price and land use fee calculated at the agricultural land price at the time of the decision allowing the change of land use purpose of the competent state agency.
For land areas exceeding the limit but exceeding the local land allocation limit once, the land use fee for this area is calculated at 100% of the difference between land use fee calculated at the land price and land use fee calculated at the agricultural land price at the time of the decision to permit the change of land use purpose of the competent state agency.
The collection rate prescribed in Point a and Clause b1, Point b, Clause 1 of this Article shall only be applied once to a household or individual (accounting for more than 01 plot of land); the change of purpose after calculating land use fees shall be equal to 100% of the difference between land use fees calculated at residential land prices and land use fees calculated at agricultural land prices at the time of the decision allowing the change of land use purpose of the competent state agency.
In case a household or individual has multiple plots of land (including multiple plots of land within the scope of many centrally-run provinces and cities) permitted to change the land use purpose according to the provisions of this Resolution, that household or individual can choose 01 plot of land to apply for calculating land use fees according to the provisions of this Resolution and display it in the application for change of land use purpose. For a second or more plot of land, when changing the purpose, the land use fee will be calculated according to the provisions of Point b, Clause 2, Article 3 of this Resolution.
